UK Tax Authority Proposes Changes to Dispute Resolution Process

The UK tax authority Monday proposed steps to simplify and modernize its dispute resolution process, in a bid to make it more accessible to taxpayers.

His Majesty’s Revenue and Customs proposed a new model to resolve disagreements to ensure taxpayers can use its alternative dispute resolution and statutory review processes more often, according to a consultation document.

“A simplified, aligned approach could be helpful in improving understanding of the process and reducing possibility for error, with a focus on suitable resolutions that provide taxpayers with certainty,” HMRC said.

• The ADR involves a trained and externally accredited mediator who ...